Commnr. Of Central Excise, Mumbai vs M/S. Kalvert Foods India Pvt. Ltd. & Ors

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, which found that the respondents were not guilty of clandestine removal of excisable goods under the Central Excise Act, 1944. The Court emphasized that the goods in question were not excisable as they were not packed under a brand name, thus not falling within the definition of excisable goods. The Court affirmed the Tribunal's ruling that the evidence presented did not substantiate the allegations of duty evasion, leading to the dismissal of the appeals.